A regra matriz de incidência tributária do Imposto Sobre Serviços e a inconstitucionalidade de sua incidência na importação de serviços provenientes do exterior ou que nele tenham se iniciado

• Autor(a) principal: Cardoso, Mariana Brancatti de Moro
• Data de Publicação: 2017
• Tipo de documento: Trabalho de conclusão de curso
• Idioma: por
• Título da fonte: Biblioteca Digital de Teses e Dissertações da PUC_SP
• Texto Completo: https://repositorio.pucsp.br/jspui/handle/handle/34966
• topic: CNPQ::CIENCIAS SOCIAIS APLICADAS::DIREITO::DIREITO PUBLICO::DIREITO TRIBUTARIO; Incidência de impostos; Imposto sobre serviços

The present work aims to study the levy of tax on services (“ISS”) and the unconstitutionality of the ISS over services from abroad or that have initiated there. Initially, we seek to witnesseth the mains features of the tax on services through the analysis of the personal discretion, substantive law, temporality and the respective updates regarding the tax’s levy as well as of the Federal Constitution’s text. In the second part, the Federal Constitution’s aspects are confronted with the text of the Law number 116 of July 31, which addresses the tax on services, with a critical point of view to check any possible incompatibilities. We proceed then to the examination of the unconstitutionality of levy of the tax on services from the abroad or that have initiated there, such as foreseen in article 1, first paragraph of Law number 116 of July 31, 2003, due its incompatibility with the Federal Constitution. Finally, we concluded that it is impossible to levy the tax on services regarding the services from the abroad or that have initiated there